重庆大学经济与工商管理学院管理会计课件 chapter9（1）.pptVIP

Cost-Volume-Profit Analysis本量利分析: A Managerial Planning Tool Learning Objectives Determine the number of units that must be sold to break even盈亏平衡 or to earn a targeted profit目标利润. Determine the amount of revenue required to break even or to earn a targeted profit. Learning Objectives (continued) Apply cost-volume-profit analysis in a multiple-product setting. Prepare a profit-volume graph and a cost-volume-profit graph and explain the meaning of each. COST-VOLUME-PROFIT ANALYSIS Considers the interrelationships among the five components of CVP analysis: CVP analysis is a method for analyzing how operating decisions and marketing decisions affect profit CVP relies on an understanding of the relationship between variable costs, fixed costs, unit selling price, and output level (volume) Sample Questions Raised and Answered by CVP Analysis 1. How many units must be sold (or how much sales revenue must be generated) in order to break even? 2. How many units must be sold to earn a before-tax profit of $$$$$? An after-tax profit of $$$$$$? 3. Will total profits increase if the unit price is increased by $2 and units sold decrease 15 percent? 4. What is the effect on total profit if advertising expenditures increase by $8,000 and sales increase from 1,600 to 1,750 units? Sample Questions Raised and Answered by CVP Analysis (continued) 5. What is the effect on total profit if the selling price is decreased from $400 to $375 per unit and sales increase from 1,600 units to 1,900 units? 6. What is the effect on total profit if the selling price is decreased from $400 to $375 per unit, advertising expenditures are increased by $8,000, and sales increased from 1,600 units to 2,300 units? 7. What is the effect on total profit if the sales mix is changed? ASSUMPTIONS UNDERLYINGCVP ANALYSIS Behavior of both costs and revenues is linear throughout the relevant range of the activity index All costs can be classified as either variable or fixed with reasonable accuracy Cha